1.audit 审计 DT 9i<kl
2.attestation 鉴证 Qs%f6rL
3.credibility 可信赖程度 }O1F.5I1
4.audit of financial statements 财务报表审计 S^x9 2&!
5.agreed-upon procedures 执行商定程序 rEAPlO.Yp
6.high levels of assurance 高水平保证 +nJ}+|@K
7.compilation 编制 <wE2ly&x
8.reliability 可靠性 $S,Uoh
9.relevance 相关性 ,\=u(Y\I[
10.professional skepticism 职业谨慎 pY8+;w
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11.objectivity 客观性 W_sDF; JP
12. professional competence 专业胜任能力 +IS$Un
13.Senior/CPA-in-charge 项目经理 ~MhPzu&B
14.audit engagement letter 业务约定书 "9WP^[
15.recurring audit 连续审计 -w@fd]g
16.the client 委托人 /itO xrA
17.change CPA 更换注册会计师 (n`\ b47
18.the existing CPA 现任注册会计师 RhQOl9
19.the successor CPA 后任注册会计师 aY {.
20.the preceding CPA前任注册会计师 2>EIDRLJ-
21.issue the audit report 出具审计报告 S0yPg9v
22.expert 专家 PTePSj1N
23.the board of directors 董事会 UBU(@T(
24.knowledge of the entity‘ s business 了解被审计单位情况 W_DO8nX
25.assess material misstatement risks评估重大错报风险 yS3x))
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zP9 HYS
27.a general knowledge of —— 初步了解―――的情况 6@I7UL >
28.a more knowledge of—— 进一步了解的情况 zJ9,iJyuD
29.the prior year‘s working papers 以前年度工作底稿 *Lh0E/
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30.minutes of meeting 会议纪要 fptW#_V2
31.business risks 经营风险 !Uj !Oy
32.appropriateness 适当性 ol[{1KT{
33.accounting estimate 会计估计 hD$U8~zK
34.management representations 管理层声明 r{<u\>6X>P
35.going concern assumption 持续经营假设 -8pHjry'
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36.audit plan 审计计划 P&F)E#Sa
37.significant audit areas 重点审计领域 "3^6
38.error 错误 KBJ|P^W5j
39.fraud舞弊 F2:7UNy,
40.modified or additional procedures 修改或追加审计程序 n `n3[
41.misappropriation of assets 侵占资产 71A{"
42.transactions without substance 虚假交易 K^w9@&